现在你所需要知道的新的内部控制准则【外文翻译】

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1、本科毕业论文（设计）外文翻译外文出处NonprofitWord外文作者TurpenRochardA原文：NewInternalControlGuidance:WhatYouNeedtoKnowNowNewauditrulesthattookeffectattheendof2009meanthatauditorswillbetakingacloserlookattheirclients’internalcontrols.Therulesrequireauditorstocommunicateinwritinganyseriouscontrolproblemstheynoteduringanaud

2、it.Theregulationsalsoestablishmorestringentthresholdsforclassifyingtheseproblems.Asaresult,organizationswithoutextensivecontrolsoroversightbyastronggoverningboardcanexpecttoreceiveaformalletterfromtheirauditors.Theconsequencesoftheseletterscanbesevere.Anonprofitthat’sbeeninformedofcontrolissuesrisks

3、losingcredibilityandfunding.Therefore,it’sessentialthatexecutivesanddirectorsunderstandkeyprovisionsinthenewguidanceanddevelopstrategiestocorrectcontrolproblemsintheirorganizations.UnderstandtherulesUnderthenewstandard,yourauditorsmustevaluateany“deficiencyininternalcontrol”theyobservewhileauditingy

4、ourfinancialstatements.1They’llwriteyouaformalletteriftheyjudgethesedeficienciestobe“materialweaknesses”or“significantdeficiencies.”They’llconsideraproblemtobea“materialweakness”ifthere’satleastareasonablepossibilityitcouldhaveledtoamaterialmisstatementinyourfinancials.Iftheyconcludeotherwise,they’l

5、laskthemselveswhetherthedeficiencyIftheirconclusionisyes,it’sa“significantdeficiency.”Iftheiranswerisno,theyaren’trequiredtoinformyouoftheconditionbutmaychoosetodosoanyway.Fortunately,therearepositivestepsyoucantaketoavoidproblems.Manydeficiencies,suchasthosethatresultinsimplebookkeepingerrors,arefa

6、irlyroutine.However,thestandardtakesamuchbroaderview.Forexample,ifanonprofithasnoemployeeswithaccountingknowledge,auditorsarelikelytoregardthisconditionasamaterialweakness.Thesameistrueofexecutivedirectorsandboardmembers.Auditorswillbelookingtoseewhethertheyhavetheaccountingknowledgeneededtoperforma

7、rigorousreviewofthefinancialstatements,onethatwouldspoterrorsorfraud.Ifyougetaletterfromyourauditors,it’smeantforyourinternaluseandmaynotbedistributedtoanyoneoutsideyourorganization.However,anexceptio